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TMI Blog2021 (12) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... bad for demand of duty on the value of scrap removed. The show cause notice lacks the satisfaction of the condition precedent that the assessee has or had taken credit on the relevant capital goods. The appeal is allowed - decided in favor of appellant. - Excise Appeal No. 52768 of 2018-SM - FINAL ORDER NO. 51903/2021 - Dated:- 27-9-2021 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) Ms. Surb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he view that the appellant had also removed waste and scrap of conveyer belt on which modvat/ cenvat has been taken on the initial procurement on the said goods. However, we find that the original authority has not recorded any specific findings regarding generation of such scrap items. Thus, we are of the view that the matter should go back to the original authority for detailed fact findings wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he chart showing the details of conveyor belt for the period 31.10.1994 to 31.05.1999. Therefore, the appellant is liable to pay duty on waste and scrap of conveyor belt, which they have removed vide invoice dated 29.09.2005. 5. Learned Counsel for the appellant have also taken me through the show cause notice wherein the only allegation in the show cause notice dated 17.04.2006 is that, the au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ald wild allegation. Further, the presumption in the impugned order that the appellant has taken cenvat credit in the year of purchase of conveyor, is erroneous. Accordingly, the show cause notice is bad in absence of any factual allegation and accordingly she prayed for appeal fit to be allowed with consequential benefit(s). 6. Learned Authorised Representative Shri Pradeep Gupta appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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